1. whoever引导的从句指代的是人。who引导的从句指代的是事；
2. whoever 的含义是：the person who... 或anyone who...(无论(不管)是谁)。who常保留本身疑问的含义，即“谁”；
3. whoever引导名词从句既作从句的主语，又作主句的主语。who只作从句的主语。例如：
(1) Whoever comes first will get the first prize.
Who will come to have dinner is not known.
(2) Whoever will be sent to work there will be given a large house.
Who will be sent to work there hasn’t been decided yet.
(3) Whoever will go with us please sign your name in the form.
Who will go with us has not yet been decided.
